Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 22(2)] [Section 22] [Entire Act] Union of India - Subsection Section 22(2)(i) in Income Tax Rules, 1962 (i)and where no change in the constitution of the firm or the shares of the partners has taken place during the previous year before the date of the application-